Sec. 51-81b. Occupational tax on attorneys. Collection procedure. State lien against real estate as security for tax. Interest on unpaid tax. Attorneys who are not liable for tax. Administration.

(a) Any person who has been admitted as an attorney by the judges of the Superior Court shall annually on or before January fifteenth file an annual return prescribed or furnished by the Commissioner of Revenue Services. If any such person was engaged in the practice of law in the year preceding the year in which an occupational tax is due hereunder, such person, unless exempted under this section, shall annually on or before January fifteenth pay to the Commissioner of Revenue Services a tax in the amount of five hundred sixty-five dollars. Any person who has been admitted as an attorney pro hac vice by a judge of the Superior, Appellate or Supreme Court in accordance with the rules of said court shall file such return and pay such tax as provided in this subsection with respect to any year in which such person was admitted pro hac vice and engaged in the practice of law in this state.

(b) Upon failure of any such person to pay the sum due hereunder within thirty days of the due date, the provisions of section 12-35 shall apply with respect to the enforcement of this section and the collection of such sum. The warrant therein provided for shall be signed by the commissioner or his authorized agent. The amount of any such tax, penalty and interest shall be a lien, from the thirty-first day of December next preceding the due date of such tax until discharged by payment, against all real estate of the taxpayer within the state, and a certificate of such lien signed by the commissioner may be filed for record in the office of the clerk of any town in which such real estate is situated, provided no such lien shall be effective as against any bona fide purchaser or qualified encumbrancer of any interest in any such property. When any tax with respect to which a lien has been recorded under the provisions of this section has been satisfied, the commissioner, upon request of any interested party, shall issue a certificate discharging such lien, which certificate shall be recorded in the same office in which the lien was recorded. Any action for the foreclosure of such lien shall be brought by the Attorney General in the name of the state in the superior court for the judicial district in which the property subject to such lien is situated, or, if such property is located in two or more judicial districts, in the superior court for any one such judicial district, and the court may limit the time for redemption or order the sale of such property or make such other or further decree as it judges equitable.

(c) The Commissioner of Revenue Services shall notify the Chief Court Administrator of the failure of any person to comply with the provisions of this section and the Chief Court Administrator shall notify the judges of the Superior Court of such failure.

(d) If any person fails to pay the amount of tax reported to be due on such person's return within the time specified under the provisions of this section, there shall be imposed a penalty of fifty dollars, which penalty shall be payable to, and recoverable by, the commissioner in the same manner as the tax imposed under this section. Subject to the provisions of section 12-3a, the commissioner may waive all or part of the penalties provided under this section when it is proven to his satisfaction that the failure to pay any tax was due to reasonable cause and was not intentional or due to neglect.

(e) If any tax is not paid when due as provided in this section, there shall be added to the amount of the tax interest at the rate of one per cent per month or fraction thereof from the date the tax became due until it is paid.

(f) If the commissioner is satisfied beyond a reasonable doubt that the failure to file a return or to pay the tax was due to reasonable cause and was not intentional or due to neglect, he may abate or remit the whole or any part of any penalty under this section.

(g) This section shall not apply (1) to any attorney whose name has been removed from the roll of attorneys maintained by the clerk of the superior court for the judicial district of Hartford, (2) to any attorney who has retired from the practice of law, provided the attorney shall file written notice of retirement with the clerk of the superior court for the judicial district of Hartford, (3) to any attorney who does not engage in the practice of law as an occupation and receives less than one thousand dollars in legal fees or other compensation for services involving the practice of law during any calendar year, or (4) with respect to the tax due in any calendar year, to any attorney serving on active duty with the armed forces of the United States for more than six months in such year.

(h) No person shall be liable for payment of the occupational tax under this section solely by virtue of such person having engaged in the practice of law while acting as an employee of the state, any political subdivision of the state or any probate court.

(i) The provisions of sections 12-548 to 12-554, inclusive, and section 12-555a shall apply to the provisions of this section in the same manner and with the same force and effect as if the language of said sections 12-548 to 12-554, inclusive, and section 12-555a had been incorporated in full into this section and had expressly referred to the tax under this section, except to the extent that any such provision is inconsistent with a provision of this section.

(1972, P.A. 223, S. 30; P.A. 76-436, S. 10a, 78, 681; P.A. 77-614, S. 139, 610; P.A. 78-280, S. 5, 127; P.A. 82-172, S. 12, 14; 82-248, S. 71; 82-425; 82-472, S. 135, 183; P.A. 84-305, S. 1, 2; P.A. 88-230, S. 1, 12; P.A. 89-150, S. 2, 3; 89-251, S. 187, 203; P.A. 90-98, S. 1, 2; P.A. 91-236, S. 23, 25; P.A. 93-142, S. 4, 7, 8; P.A. 95-26, S. 49, 52; 95-220, S. 4–6; P.A. 97-243, S. 47, 67; P.A. 00-170, S. 32, 42; P.A. 03-2, S. 42; P.A. 07-46, S. 1; June Sp. Sess. P.A. 09-3, S. 390; Sept. Sp. Sess. 09-8, S. 40; June 12 Sp. Sess. P.A. 12-2, S. 87; P.A. 13-112, S. 1.)

History: P.A. 76-436 deleted obsolete provisions re payments before July 1, 1972, payments on that date and payments on or before January 15, 1973, effective July 1, 1978; P.A. 77-614 replaced tax commissioner with commissioner of revenue services, effective January 1, 1979; P.A. 78-280 replaced “Hartford county” with “judicial district of Hartford-New Britain”; P.A. 82-172 added provisions concerning a lien against real estate related to overdue taxes and the lien foreclosure procedure; P.A. 82-248 made technical revision, rewording some provisions and dividing section into Subsecs. but made no substantive change; P.A. 82-425 eliminated phrase “including the performance of judicial duties” and exempted attorney who does not engage in practice of law as occupation and receives less than $150 during any calendar year; P.A. 82-472 changed the interest charge from 1% to 1.25% per month; P.A. 84-305 added Subsec. (h) re immunity from occupational tax liability for person who would be liable solely by virtue of engaging in the practice of law as an employee of the state, effective May 30, 1984, and applicable with respect to persons engaging in the practice of law in calendar years beginning January 1, 1984, and thereafter; P.A. 88-230 replaced “judicial district of Hartford-New Britain” with “judicial district of Hartford”, effective September 1, 1991; P.A. 89-150 amended Subsec. (d) by adding penalty and waiver of penalty provisions conforming with those in effect for other state taxes and applicable to any person failing to pay the tax within the time required; P.A. 89-251 increased the tax and the minimum income to be subject to the tax from $150 to $450; P.A. 90-98 changed the effective date of P.A. 88-230 from September 1, 1991, to September 1, 1993; P.A. 91-236 added Subsec. (i) to include administrative, penalty, hearing and appeal provisions, effective July 1, 1991, and applicable to taxes due on or after that date; P.A. 93-142 changed the effective date of P.A. 88-230 from September 1, 1993, to September 1, 1996, effective June 14, 1993; P.A. 95-26 amended Subsec. (e) to lower interest rate from 1.25% to 1%, removed the reference to penalty and made technical changes, effective July 1, 1995, and applicable to taxes due and owing on or after July 1, 1995, whether or not those taxes first became due before said date; P.A. 95-220 changed the effective date of P.A. 88-230 from September 1, 1996, to September 1, 1998, effective July 1, 1995; P.A. 97-243 amended Subsec. (a) to require filing of return in order to claim exemption, effective June 24, 1997, and applicable to calendar years commencing on or after January 1, 1997; P.A. 00-170 amended Subsec. (h) to exempt from occupational tax liability any person who would be liable solely by virtue of engaging in the practice of law as an employee of any political subdivision of the state or any probate court, effective May 26, 2000, and applicable with respect to attorneys practicing law in this state on or after January 1, 2000; P.A. 03-2 amended Subsec. (a) to require any person admitted as an attorney pro hac vice to file a return and pay the tax with respect to any year in which such person was admitted pro hac vice and engaged in the practice of law in this state, effective February 28, 2003; P.A. 07-46 amended Subsec. (a) to provide that requirement to file a return and pay the tax applies to an attorney admitted pro hac vice “by a judge of the Superior, Appellate or Supreme Court” in accordance with the rules of “said” court; June Sp. Sess. P.A. 09-3 amended Subsec. (a) to increase tax from $450 to $565; Sept. Sp. Sess. P.A. 09-8 changed effective date of June Sp. Sess. P.A. 09-3, S. 390, from October 1, 2009, to October 1, 2009, and applicable to calendar years commencing on or after January 1, 2009, effective October 5, 2009; June 12 Sp. Sess. P.A. 12-2 amended Subsec. (g) to insert new Subdiv. (3) designator re attorney who does not engage in practice of law and earns less than $450 and redesignated existing Subdiv. (3) as Subdiv. (4) re attorney serving on active duty; P.A. 13-112 amended Subsec. (g)(3) re attorney who does not engage in practice of law to increase amount of exempt earnings from less than $450 to less than $1,000.

Notation

Cited. 168 C. 212.